This case came on to be heard upon the record and briefs and oral argument of counsel;

On consideration whereof, it appearing that the findings of fact of the District Court are supported by the record and that the applicable statutes were correctly applied, Lazier v. United States, 8 Cir., 170 F.2d 521; Smith v. United States, D.C., 85 F.Supp. 838, affirmed 6 Cir., 180 F.2d 357. Cf. Stephenson v. Commissioner, 6 Cir., 101 F.2d 33, cer-tiorari denied 307 U.S. 647, 59 S.Ct. 1046, 83 L.Ed. 1527.

And no reversible error appearing in the record:

It is ordered that the judgment of the District Court be and it hereby is affirmed.